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    <description>The Tribunal partly allowed the appeals filed by the assessee concerning the availability of deduction under section 80P for Assessment Years 2008-09 to 2011-12. The Tribunal remitted the issues to the AO for fresh adjudication based on the evidence presented, emphasizing the importance of proper documentation and adherence to the law. The appellant&#039;s contentions were considered, and the Tribunal directed independent consideration of all issues.</description>
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      <description>The Tribunal partly allowed the appeals filed by the assessee concerning the availability of deduction under section 80P for Assessment Years 2008-09 to 2011-12. The Tribunal remitted the issues to the AO for fresh adjudication based on the evidence presented, emphasizing the importance of proper documentation and adherence to the law. The appellant&#039;s contentions were considered, and the Tribunal directed independent consideration of all issues.</description>
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